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petitioner, Mr. Corley did not provide any financial assistance
to petitioner for her benefit, nor did he provide any child
support to petitioner until ordered to do so by the circuit court
in the final default judgment of dissolution of marriage.
During the years in issue, petitioner’s grandmother was an
elderly woman who had no source of income other than Social
Security benefits. Petitioner’s grandmother received Social
Security benefits in the gross amounts (i.e., before the
withholding of Medicare premiums) of $8,028 in 1995, $8,236 in
1996, $8,473 in 1997, and $8,651 in 1998. Petitioner’s
grandmother expended some portion of her Social Security benefits
to help support herself, to help maintain the South Parsons
Avenue residence, and to help support petitioner and her
children.
Petitioner filed Federal income tax returns for the years in
issue. On each of those returns, petitioner reported her filing
status as head-of-household. On her returns for 1995 through
1997, petitioner claimed dependency exemptions for Henry, Ceola,
and her grandmother; on her return for 1998, petitioner claimed
dependency exemptions for only Ceola and her grandmother. Also
on her returns for 1995 through 1997, petitioner claimed the
earned income credit based on two qualifying children (Henry and
Ceola); on her return for 1998, petitioner claimed the earned
income credit based on only one qualifying child (Ceola).
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